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V1833-14 10 July 2014 · SG de Impuestos Especiales y de Tributos sobre el Comercio Exterior Criterion in force
OTRO · gases fluorados

Resellers with CAF can purchase fluorinated gases without tax pass-through

A company has requested clarification on how to apply the Tax on Fluorinated Greenhouse Gases within a subcontracting chain. The DGT has clarified that if companies hold a Fluorinated Gas Activity Code (CAF), they act as resellers and may purchase gas without the tax being passed on to them.

The question raised

In the described scenario, how the tax on greenhouse fluorinated gases is applied and how Company B invoices Company A and Company A invoices the customer.

The DGT's ruling

Companies with a CAF hold the status of resellers; therefore, the purchase of fluorinated gases is exempt from the imposition of the tax. In the invoice from Company B to Company A, and from Company A to the customer (if the latter is entitled to an exemption), the exemption must be mentioned, specifying the legal provision. If the final customer is not entitled to an exemption, Company A must charge the tax on the invoice separately from the other items.

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